Fine polishing is performed using polishing liquid to the surface of materials, such as metal, metalloid, non-metal and their oxides. For instance, the surface of silicon wafers used as components of semiconductor products is commonly subjected to a lapping step (rough polishing step) and a polishing step (fine polishing step) to have a high-quality mirror surface. The polishing step typically includes a preliminary polishing step and a final polishing step. Prior art documents relating to polishing compositions mainly used for polishing of a semiconductor substrate such as a silicon wafer include Patent Literatures 1 to 3. Patent Literature 4 relates to polishing liquid for CMP process.